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Schedule II Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2013
Schedule II - Valuation and Qualifying Accounts [Abstract]  
Schedule II - Valuation and Qualifying Accounts
STANDARD MOTOR PRODUCTS, INC. AND SUBSIDIARIES

Schedule II ‑ Valuation and Qualifying Accounts

Years ended December 31, 2013, 2012 and 2011

 
 
  
Additions
  
  
 
 
 
Balance at
  
Charged to
  
  
  
 
 
 
beginning
  
costs and
  
  
  
Balance at
 
Description
 
of year
  
expenses
  
Other
  
Deductions
  
end of year
 
 
 
  
  
  
  
 
Year ended December 31, 2013:
 
  
  
  
  
 
Allowance for doubtful accounts
 
$
4,944,000
  
$
641,000
  
$
  
$
57,000
  
$
5,528,000
 
Allowance for discounts
  
1,180,000
   
14,802,000
   
   
14,541,000
   
1,441,000
 
 
 
$
6,124,000
  
$
15,443,000
  
$
  
$
14,598,000
  
$
6,969,000
 
 
                    
Allowance for sales returns
 
$
29,033,000
  
$
114,958,000
  
$
  
$
112,527,000
  
$
31,464,000
 
 
                    
Year ended December 31, 2012:
                    
Allowance for doubtful accounts
 
$
5,386,000
  
$
(728,000
)
 
$
414,000
(1) 
$
128,000
  
$
4,944,000
 
Allowance for discounts
  
1,323,000
   
14,023,000
   
39,000
(1)  
14,205,000
   
1,180,000
 
 
 
$
6,709,000
  
$
13,295,000
  
$
453,000
  
$
14,333,000
  
$
6,124,000
 
 
                    
Allowance for sales returns
 
$
25,074,000
  
$
112,519,000
  
$
4,128,000
(1) 
$
112,688,000
  
$
29,033,000
 
 
                    
Year ended December 31, 2011:
                    
Allowance for doubtful accounts
 
$
5,422,000
  
$
(484,000
)
 
$
526,000
(2) 
$
78,000
  
$
5,386,000
 
Allowance for discounts
  
1,357,000
   
13,396,000
   
   
13,430,000
   
1,323,000
 
 
 
$
6,779,000
  
$
12,912,000
  
$
526,000
  
$
13,508,000
  
$
6,709,000
 
 
                    
Allowance for sales returns
 
$
23,207,000
  
$
99,994,000
  
$
172,000
(1) 
$
98,299,000
  
$
25,074,000
 
 
 (1)    Allowances acquired through acquisition.
 
(2)
Allowances acquired through acquisition:
 
$
362,000
 
Transfer from noncurrent for receivables with extended terms:
  
164,000
 
Total:
 
$
526,000